Heat the oven to 325°F. Line two baking sheets with parchment paper.
In a large bowl, stir together the coconut, sugar and salt until evenly combined.
Add the egg whites and vanilla; stir until the coconut is evenly moistened and a squeezed handful holds together.
Scoop 2-tablespoon mounds onto the baking sheets, 2 inches apart (about 14 mounds). Press each mound together lightly so it keeps its shape.
Bake 20 to 25 minutes, until the edges and tips are golden brown. Cool on the sheets 10 minutes, then transfer to a wire rack to cool completely.
Microwave the chopped chocolate in 20-second bursts, stirring between bursts, until smooth. Dip the bottoms of the cooled macaroons in chocolate or drizzle it over the tops; let them set on parchment paper for about 20 minutes.
Store in an airtight container at room temperature for up to 5 days.
